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    <title>The Investor Education and Protection Fund Authority (Form of Annual Statement of Accounts) Rules, 2018</title>
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    <description>The Rules mandate that the Authority prepare annual financial statements-Balance Sheet and Income and Expenditure Account-in prescribed form and in accordance with applicable accounting standards, disclosing total income, expenditures, investments and unclaimed amounts, and specifically reporting Fund utilisation for investor education programs. The accounts must be independently audited by the Comptroller and Auditor General or an authorised entity, with the auditor&#039;s report addressing fairness, standards compliance and internal controls; audited statements and reports are to be filed with the regulator and made publicly available on request.</description>
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